Am I eligible to make or receive contributions to an HSA?

To be eligible to establish and contribute to an HSA on a pre-tax basis, the employee must meet the following criteria:

  • The employee is covered under other medical insurance coverage unless that medical insurance coverage: (1) is also a High Deductible Health Plan as defined by the IRS; (2) covers a specific disease state (such as cancer insurance); or (3) only reimburses expenses after the Deductible is met,
  • The employee can not be claimed as a dependent on someone else’s tax return unless the employee is Married Filing Jointly;
  • The employee or the employee’s Spouse cannot have a Medical Flexible Spending Account (excludes Dependent Care or Limited Use Flexible Spending Accounts);
  • The employee’s Spouse cannot have an HRA that can be used to pay for the medical expenses of the employee;
  • The employee is NOT on COBRA;
  • The employee is NOT enrolled in Tribal coverage;
  • The employee is NOT enrolled in Medicare;
  • The employee is NOT enrolled in TRICARE or TRICARE for Life;
  • The employee is NOT retired.


Categories: CDHP with HSA or HRA, Eligibility, Health Savings Account